990 - US ELF: Data entry guidelines for foreign country codes

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A two-digit foreign country code must be used wherever a country name is required on a form. Refer to Foreign Country Code Listing for Modernized eFile (MeF) for a complete list of foreign country codes.

Internal notes


Publication 4206 no longer seems to exist. I found analogous information and updated the link. TXB 8/22/13

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